Income Tax (Tables)
|
12 Months Ended |
Oct. 31, 2025 |
| Income Tax [Abstract] |
|
| Schedule of Income Taxes PRC |
Income
taxes in the PRC are consist of:
| | |
Year
Ended | |
| | |
October 31,
2025 | | |
October 31,
2024 | | |
October 31,
2023 | |
| Current income tax expense | |
| 307,317 | | |
| 336,325 | | |
| 363,264 | |
| Deferred income tax
benefit | |
| (26,671 | ) | |
| (21,465 | ) | |
| (33,737 | ) |
| Total income tax expense
(benefit) | |
| 280,646 | | |
| 314,860 | | |
| 329,527 | |
|
| Schedule of Net Taxable Income Before Income Taxes |
The
net taxable income before income taxes and its provision for income taxes comprised of the following:
| | |
Year
Ended | |
| | |
October 31,
2025 | | |
October 31,
2024 | | |
October31,
2023 | |
| Income before income tax expenses | |
| (24,084,107 | ) | |
| 793,421 | | |
| 1,181,569 | |
| PRC statutory tax rate | |
| 25 | % | |
| 25 | % | |
| 25 | % |
| Income tax expense at PRC statutory income
tax rate | |
| (6,021,026 | ) | |
| 198,356 | | |
| 295,393 | |
| Effect of different tax jurisdiction | |
| 6,202,101 | | |
| — | | |
| — | |
| Tax effect of preferential tax treatments | |
| 7,391 | | |
| 112,241 | | |
| 4,375 | |
| Research and development credit | |
| (45,429 | ) | |
| (5,507 | ) | |
| (4,632 | ) |
| Non-deductible expenses | |
| 3,078 | | |
| 2,510 | | |
| 48,158 | |
| Change in valuation
allowance | |
| 134,531 | | |
| 7,260 | | |
| (13,767 | ) |
| Tax expense (benefit),
net | |
| 280,646 | | |
| 314,860 | | |
| 329,527 | |
|
| Schedule of Deferred Tax Assets |
Deferred
tax assets consist of the following:
| | |
As
of | |
| | |
October 31,
2025 | | |
October 31,
2024 | | |
October 31,
2023 | |
| Net operating losses carried forward
in the PRC | |
| 138,115 | | |
| 85,404 | | |
| 77,818 | |
| Allowance of expected credit loss | |
| 81,598 | | |
| 56,310 | | |
| 33,830 | |
| Allowance for inventory | |
| 1,759 | | |
| — | | |
| — | |
| Total | |
| 221,472 | | |
| 141,714 | | |
| 111,648 | |
| Less: Valuation allowance | |
| (138,115 | ) | |
| (85,404 | ) | |
| (77,818 | ) |
| Deferred tax assets, net | |
| 83,357 | | |
| 56,310 | | |
| 33,830 | |
|